By Staff Reporter
The Ministry of Finance has issued new decisions expanding the scope of qualifying activities for corporate tax in free zones, strengthening the UAE’s appeal as a global business hub.
Ministerial Decision No. 229 of 2025 replaces Decision No. 265 of 2023, clarifying which activities fall under qualifying and excluded categories. The revisions broaden commodity trading to include industrial chemicals, associated by-products, and environmental commodities, while also refining rules for treasury and financing services among related parties.
A complementary ruling, Ministerial Decision No. 230 of 2025, designates recognised price reporting agencies to ensure transparency and consistency in commodity pricing, giving taxpayers greater clarity.
The Ministry highlighted the central role of free zones in attracting investment and driving diversification, stressing that the updates align with international tax standards while maintaining a supportive environment for businesses.
By widening the definition of qualifying commodities and providing clearer guidance on financing, distribution, and investment activities, the decisions reinforce the UAE’s competitive corporate tax regime and its commitment to sustainable economic growth.
News Source: Emirates News Agency
